In this paper , however , i not choose the macro way , " what should be " , which is usually adopted by graduate students as me , but choose a micro case of institution , tax management responsibility , and perform the study with new institution economics and new public management theories , and tools of demonstration and institution in details , which , i suppose , should be my embodiment of innovation 但在此文中，我选择了“税收执法责任制”这一“微观”具体制度，而不去选择“宏观”的作为书生只能去做的“应是”论证，并运用新制度经济学与新公共管理学等理论和实证分析、制度分析的方法对“税收执法责任制”进行较为详尽的描述和剖析，这应是本文异与其他同类成果之处。
So on the basis of the need of the strategy that the party and state is carrying out to govern our country according to law and build the socialist country under the rule of law , the thesis has the necessity and the sense of urgency of the age to study and discuss the responsibility system for administrative law enforcement further and systematically 我国推进依法行政,建立法治社会,就必须完善行政执法责任制,保障行政执法权公正行使。因此有必要对此项制度进行深入的研究和探讨,以促使全国统一的行政执法责任制体系更加完善。
According to this opinion , the author performs a demonstration study on the case of " tax management responsibility " in hena province tax bureau , a micro public management institution in the field of public management study , with new institution economics and new public management theories , and tools of demonstration and institution . according to the regulation of positive analysis , the paper is composed of following three parts except prelude 循此卓见、共识，作者在公共管理制度研究领域选择了全国依法治税的范例? ?河南省国家税务局实行的“税收执法责任制”这一“微观”公共管理制度，运用新制度经济学与新公共管理学等理论和实证分析、制度分析的方法，对此加以剖析，以求滴水映日。
The thesis consists of three chapters : chapter one mainly surveys the responsibility system for administrative law enforcement , and analyzes the process and the motivation of the emergence of the system , also states the definition , quality and the meaning to carry out it in our country . the second chapter is the practical analysis of the responsibility system for administrative law enforcement of our country 本文从行政执法责任制的产生过程及其原因入手,阐释了行政执法责任制的概念和性质,同时,对十多年来我国各地政府在推行行政执法责任制过程中取得的成效和存在的问题进行了分析,并针对如何解决这些问题、进一步完善行政执法责任制提出了自己的见解和设想。
